CESTAT allowed the appellant's appeal, holding that the imported...

CESTAT allowed the appellant's appeal, holding that the imported coke breeze qualifies as "metallurgical coke" for purposes of the tariff notification and is therefore entitled to exemption under S.No.125 of N/N.12/2012-Cus. The Tribunal found the CRCL chemical examination non-compliant with IS 5451-2001 and unreliable, concluded the product is coke (not coal) and that undersize breeze retains metallurgical properties and legitimate metallurgical uses (e.g., sintering in iron and steel production). Because the breeze falls within the notification's scope at the relevant tariff level and was used for metallurgical purposes, the exemption applies and the orders of confiscation and penalty were set aside; impugned order vacated.

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